{"status":true,"post":{"id":24885,"user_id":7,"status":1,"type":1,"orde":null,"notification_type":3,"static_post":0,"published_at":"2022-10-24 14:54:29","created_at":"2021-02-11T21:00:00.000000Z","updated_at":"2022-10-24T11:54:29.000000Z","edited_at":"2024-12-17 22:35:21","source_id":null,"post_id":24885,"is_featured":0,"title":"\u0130\u015fveren vekilleri de SGK\u2019ya kar\u015f\u0131 sorumlu","slider_title":null,"slider_title_2":null,"slider_spot_title":null,"slider_spot_title_2":null,"home_title":null,"sub_title":null,"category_id":73,"description":null,"content":" \t\t\t\t\t \t\t\t\t\t

\u0130\u015fveren vekili, SGK Kanunu\u2019nda belirtilen y\u00fck\u00fcml\u00fcl\u00fckleridolay\u0131s\u0131yla i\u015fveren ile birlikte m\u00fc\u015ftereken ve m\u00fcteselsilen sorumlu olacak. \u00d6denmeyen prim borcu ve buna ba\u011fl\u0131 bor\u00e7lardan t\u0131pk\u0131 i\u015fveren gibi i\u015fveren vekili de sorumlu tutulacak.<\/strong><\/span>
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\u0130SA KARAKA\u015e<\/strong><\/span>
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SGK uygulamas\u0131nda i\u015fveren ad\u0131na ve hesab\u0131na, i\u015fin veya g\u00f6r\u00fclen hizmetin b\u00fct\u00fcn\u00fcn\u00fcn y\u00f6netim g\u00f6revini yapan kimse, i\u015fveren vekili olarak kabul edilir. <\/span>
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SGK Kanunu\u2019nda i\u015fveren deyiminin, i\u015fveren vekilini de kapsad\u0131\u011f\u0131 belirtiliyor. 4857 say\u0131l\u0131 \u0130\u015f Kanunu\u2019nda da i\u015fveren ad\u0131na hareket eden ve i\u015fin, i\u015fyerinin ve i\u015fletmenin y\u00f6netiminde g\u00f6rev alan kimselere i\u015fveren vekili deniyor. \u0130\u015fveren vekilinin, bu s\u0131fatla i\u015f\u00e7ilere kar\u015f\u0131 i\u015flem ve y\u00fck\u00fcml\u00fcl\u00fcklerinden do\u011frudan i\u015fverenin sorumlu oldu\u011fu h\u00fckme ba\u011fland\u0131. Ayr\u0131ca bu kanunda i\u015fveren i\u00e7in \u00f6ng\u00f6r\u00fclen her \u00e7e\u015fit sorumluluk ve zorunluluklar i\u015fveren vekilleri hakk\u0131nda da uygulan\u0131yor. \u0130\u015fveren vekilli\u011fi s\u0131fat\u0131, i\u015f\u00e7ilere tan\u0131nan hak ve y\u00fck\u00fcml\u00fcl\u00fckleri ortadan kald\u0131rm\u0131yor.<\/span>
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ARANAN \u015eARTLAR<\/strong><\/span>
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\u0130\u015fveren vekili say\u0131lmak i\u00e7in i\u015fin veya g\u00f6r\u00fclen hizmetin b\u00fct\u00fcn\u00fcn\u00fc y\u00f6netmek ve i\u015fveren ad ve hesab\u0131na hareket etmek unsurlar\u0131n\u0131n birle\u015fmesi gerekiyor. Bu durumda bir fabrikan\u0131n genel m\u00fcd\u00fcr\u00fc i\u015fveren vekili say\u0131labilecekken, ayn\u0131 fabrikan\u0131n pazarlama, insan kaynaklar\u0131, \u00fcretim birimlerinin olmas\u0131 ve her birimin m\u00fcd\u00fcr\u00fcn\u00fcn olmas\u0131 halinde s\u00f6z konusu birim m\u00fcd\u00fcrleri i\u015fveren vekili say\u0131lmayacak.<\/span>
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M\u00dc\u015eTEREK SORUMLULUK<\/strong><\/span>
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\u0130\u015fveren vekili, SGK Kanunu\u2019nda belirtilen y\u00fck\u00fcml\u00fcl\u00fcklerinden dolay\u0131 i\u015fveren ile birlikte m\u00fc\u015ftereken ve m\u00fcteselsilen sorumlu olacak. \u0130\u015fveren vekili bu do\u011frultuda, kanunda belirtilen ve i\u015fverenin sorumlu k\u0131l\u0131nd\u0131\u011f\u0131 belgelerin, beyannamelerin verilmesi, primlerin \u00f6denmesi y\u00fck\u00fcml\u00fcl\u00fcklerinden dolay\u0131 i\u015fverenle birlikte m\u00fc\u015ftereken ve m\u00fcteselsilen, mali ve hukuki anlamda sorumlu say\u0131lacak. Yine i\u015fveren vekili \u00f6denmeyen prim borcu ve buna ba\u011fl\u0131 olan bor\u00e7lardan t\u0131pk\u0131 i\u015fveren gibi sorumlu olacak. Kurumun denetim ve kontrolle g\u00f6revlendirilmi\u015f memurlar\u0131nca yap\u0131lan tespitlerde ve i\u015fyerinde tutulan tutanaklarda i\u015fveren haz\u0131r de\u011filse i\u015fveren vekili muhatap tutulacak.<\/span>
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GE\u00c7\u0130C\u0130 \u0130\u015e \u0130L\u0130\u015eK\u0130S\u0130<\/strong><\/span>
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SGK ve \u0130\u015f Kanunu\u2019nda tan\u0131mlanan ge\u00e7ici i\u015f ili\u015fkisi kurulan i\u015fverenin, SGK a\u00e7\u0131s\u0131ndan \u00f6ng\u00f6r\u00fclen y\u00fck\u00fcml\u00fcl\u00fcklerinden dolay\u0131 i\u015fveren ile birlikte m\u00fc\u015ftereken ve m\u00fcteselsilen sorumlu oldu\u011fu h\u00fckme ba\u011fland\u0131. Sigortal\u0131y\u0131 ge\u00e7ici i\u015f ili\u015fkisi \u00e7er\u00e7evesinde devralan i\u015fverenin, m\u00fc\u015ftereken ve m\u00fcteselsilen sorumlu oldu\u011fu y\u00fck\u00fcml\u00fcl\u00fcklerini sigortal\u0131y\u0131 devrald\u0131\u011f\u0131 i\u015fverenle yapm\u0131\u015f oldu\u011fu s\u00f6zle\u015fmeyi SGK\u2019ya ibraz etmesi kayd\u0131yla kendisine verilecek numara ile sigortal\u0131y\u0131 devrald\u0131\u011f\u0131 i\u015fverene ait i\u015fyeri dosyas\u0131 \u00fczerinden yerine getirebilece\u011fi \u00f6ng\u00f6r\u00fcld\u00fc.<\/span>
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\u0130\u015f\u00e7isini ge\u00e7ici i\u015f ili\u015fkisi \u00e7er\u00e7evesinde ba\u015fka bir i\u015fverene devreden i\u015fverenin SGK Kanunu\u2019ndan do\u011fan y\u00fck\u00fcml\u00fcl\u00fcklerini yerine getirmemesi, SGK mevzuat\u0131 kar\u015f\u0131s\u0131nda ge\u00e7ici i\u015f ili\u015fkisine istinaden i\u015f\u00e7i \u00e7al\u0131\u015ft\u0131ran i\u015fverenin de (devralan) SGK Kanunu\u2019ndan do\u011fan y\u00fck\u00fcml\u00fcl\u00fcklerden dolay\u0131 m\u00fc\u015ftereken ve m\u00fcteselsilen sorumlulu\u011funun bulundu\u011fu dikkate al\u0131narak, i\u015f\u00e7iyi devralan i\u015fverence m\u00fcracaat edilmesi halinde i\u015f\u00e7iyi devralan i\u015fveren ad\u0131na i\u015fyeri dosyas\u0131 a\u00e7\u0131lmaz. T\u0131pk\u0131 alt i\u015fverende oldu\u011fu gibi as\u0131l i\u015fverenin i\u015fyeri dosyas\u0131 \u00fczerinden verilecek numara ile y\u00fck\u00fcml\u00fcl\u00fckleri yerine getirmesi sa\u011flan\u0131r. <\/span>
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B\u0130RDEN \u00c7OK VEK\u00c2LET M\u00dcMK\u00dcN<\/strong><\/span>
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\u0130\u015fverenin ayn\u0131 anda birden \u00e7ok ki\u015fiye \u00e7e\u015fitli konularda vek\u00e2let vermesi m\u00fcmk\u00fcn. Vek\u00e2let verilen bu ki\u015filerden biri i\u015fveren vekili olarak atanabilece\u011fi gibi bu ki\u015filer d\u0131\u015f\u0131nda ba\u015fka bir ki\u015finin de i\u015fveren vekili olarak g\u00f6revlendirilmesi m\u00fcmk\u00fcn. \u0130\u015fverenin herhangi bir i\u015fi kendi ad\u0131na yerine getirmesi i\u00e7in vek\u00e2letle yetkilendirdi\u011fi her ki\u015fi i\u015fveren vekili olarak addedilemez. \u0130\u015fveren vekiline i\u015fveren taraf\u0131ndan verilen temsil yetkisi; i\u015fin, i\u015fyerinin ve i\u015fletmenin y\u00f6netiminde g\u00f6rev almay\u0131 kapsamal\u0131. Y\u00f6netimde bir g\u00f6rev verilmemi\u015f ise salt temsil yetkisi verilen ki\u015filer i\u015fveren vekili olarak kabul edilemez. \u00d6rne\u011fin; bir i\u015f\u00e7isine, muhasebecisine ya da herhangi bir ki\u015fiye sadece bankadan para \u00e7ekme, e-sigorta kullan\u0131c\u0131 kodu ve \u015fifresi alma ve kullanma veya noterde i\u015flem yapma vb. verilen vek\u00e2letname, tek ba\u015f\u0131na o ki\u015fiyi \u2018i\u015fveren vekili\u2019 yapamayacak.<\/span>
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Ger\u00e7ek veya t\u00fczel ki\u015fi bir i\u015fverenin ayn\u0131 vergi\/T.C. numaras\u0131 ad\u0131 alt\u0131nda SGK kapsam\u0131nda birden fazla i\u015fyeri bulunmas\u0131 halinde her bir i\u015fyerinin sorumlusu i\u015fveren vekili kabul edilemez. \u0130\u015fveren vekili, i\u015fveren ad\u0131na ve hesab\u0131na, i\u015fin veya g\u00f6r\u00fclen hizmetin b\u00fct\u00fcn\u00fcn\u00fcn y\u00f6netim g\u00f6revini yapan kimse oldu\u011fundan, i\u015fveren ad\u0131na tescilli b\u00fct\u00fcn i\u015fyerlerinden sorumlu olan ki\u015fi olarak kabul edilecek. \u00d6rne\u011fin (X) bankas\u0131n\u0131n T\u00fcrkiye genelindeki ayr\u0131 tescil edilmi\u015f her \u015fubesinin m\u00fcd\u00fcr\u00fc i\u015fveren vekili olmay\u0131p,<\/span>
(X) bankas\u0131n\u0131n y\u00f6netim kurulunca i\u015fveren vekili olarak yetkilendirilmi\u015f ki\u015fisi, yetkilendirilen ki\u015fi yoksa genel m\u00fcd\u00fcr\u00fc veya y\u00f6netim kurulu ba\u015fkan\u0131 i\u015fveren vekili olarak kabul edilecek.<\/span>
<\/span><\/p> \t\t\t\t","slug":"isveren-vekilleri-de-sgkya-karsi-sorumlu","tags":"K\u00f6\u015fe Yaz\u0131s\u0131","meta_title":"\u0130\u015fveren vekilleri de SGK\u2019ya kar\u015f\u0131 sorumlu","meta_description":"\u0130SA KARAKA\u015e","meta_keywords":"K\u00f6\u015fe Yaz\u0131s\u0131","news_cover_min":null,"news_cover":null,"news_video_min":null,"news_video":null,"view_count":1289,"cropped_1200x675":null,"user":{"id":7,"name":"\u0130SA","surname":"KARAKA\u015e","email":"igurmen@yandex.com.tr","slug":"isa-karakas","avatar":"\/front\/uploads\/avatar\/1733691600UsNll1YpnmquGG1.webp","status":1,"role":1,"email_verified_at":null,"orde":null,"created_at":"2022-09-15T09:39:41.000000Z","updated_at":"2024-12-18T10:20:38.000000Z","seo_title":null,"seo_description":null},"translations":[{"id":24984,"is_featured":0,"is_amp":0,"is_ads":0,"ads_link":null,"post_id":24885,"locale":"tr","category_id":73,"title":"\u0130\u015fveren vekilleri de SGK\u2019ya kar\u015f\u0131 sorumlu","home_title":null,"sub_title":null,"slider_title":null,"slider_title_2":null,"slider_spot_title":null,"slider_spot_title_2":null,"subtitleuse":0,"description":null,"content":" \t\t\t\t\t \t\t\t\t\t

\u0130\u015fveren vekili, SGK Kanunu\u2019nda belirtilen y\u00fck\u00fcml\u00fcl\u00fckleridolay\u0131s\u0131yla i\u015fveren ile birlikte m\u00fc\u015ftereken ve m\u00fcteselsilen sorumlu olacak. \u00d6denmeyen prim borcu ve buna ba\u011fl\u0131 bor\u00e7lardan t\u0131pk\u0131 i\u015fveren gibi i\u015fveren vekili de sorumlu tutulacak.<\/strong><\/span>
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\u0130SA KARAKA\u015e<\/strong><\/span>
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SGK uygulamas\u0131nda i\u015fveren ad\u0131na ve hesab\u0131na, i\u015fin veya g\u00f6r\u00fclen hizmetin b\u00fct\u00fcn\u00fcn\u00fcn y\u00f6netim g\u00f6revini yapan kimse, i\u015fveren vekili olarak kabul edilir. <\/span>
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SGK Kanunu\u2019nda i\u015fveren deyiminin, i\u015fveren vekilini de kapsad\u0131\u011f\u0131 belirtiliyor. 4857 say\u0131l\u0131 \u0130\u015f Kanunu\u2019nda da i\u015fveren ad\u0131na hareket eden ve i\u015fin, i\u015fyerinin ve i\u015fletmenin y\u00f6netiminde g\u00f6rev alan kimselere i\u015fveren vekili deniyor. \u0130\u015fveren vekilinin, bu s\u0131fatla i\u015f\u00e7ilere kar\u015f\u0131 i\u015flem ve y\u00fck\u00fcml\u00fcl\u00fcklerinden do\u011frudan i\u015fverenin sorumlu oldu\u011fu h\u00fckme ba\u011fland\u0131. Ayr\u0131ca bu kanunda i\u015fveren i\u00e7in \u00f6ng\u00f6r\u00fclen her \u00e7e\u015fit sorumluluk ve zorunluluklar i\u015fveren vekilleri hakk\u0131nda da uygulan\u0131yor. \u0130\u015fveren vekilli\u011fi s\u0131fat\u0131, i\u015f\u00e7ilere tan\u0131nan hak ve y\u00fck\u00fcml\u00fcl\u00fckleri ortadan kald\u0131rm\u0131yor.<\/span>
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ARANAN \u015eARTLAR<\/strong><\/span>
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\u0130\u015fveren vekili say\u0131lmak i\u00e7in i\u015fin veya g\u00f6r\u00fclen hizmetin b\u00fct\u00fcn\u00fcn\u00fc y\u00f6netmek ve i\u015fveren ad ve hesab\u0131na hareket etmek unsurlar\u0131n\u0131n birle\u015fmesi gerekiyor. Bu durumda bir fabrikan\u0131n genel m\u00fcd\u00fcr\u00fc i\u015fveren vekili say\u0131labilecekken, ayn\u0131 fabrikan\u0131n pazarlama, insan kaynaklar\u0131, \u00fcretim birimlerinin olmas\u0131 ve her birimin m\u00fcd\u00fcr\u00fcn\u00fcn olmas\u0131 halinde s\u00f6z konusu birim m\u00fcd\u00fcrleri i\u015fveren vekili say\u0131lmayacak.<\/span>
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M\u00dc\u015eTEREK SORUMLULUK<\/strong><\/span>
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\u0130\u015fveren vekili, SGK Kanunu\u2019nda belirtilen y\u00fck\u00fcml\u00fcl\u00fcklerinden dolay\u0131 i\u015fveren ile birlikte m\u00fc\u015ftereken ve m\u00fcteselsilen sorumlu olacak. \u0130\u015fveren vekili bu do\u011frultuda, kanunda belirtilen ve i\u015fverenin sorumlu k\u0131l\u0131nd\u0131\u011f\u0131 belgelerin, beyannamelerin verilmesi, primlerin \u00f6denmesi y\u00fck\u00fcml\u00fcl\u00fcklerinden dolay\u0131 i\u015fverenle birlikte m\u00fc\u015ftereken ve m\u00fcteselsilen, mali ve hukuki anlamda sorumlu say\u0131lacak. Yine i\u015fveren vekili \u00f6denmeyen prim borcu ve buna ba\u011fl\u0131 olan bor\u00e7lardan t\u0131pk\u0131 i\u015fveren gibi sorumlu olacak. Kurumun denetim ve kontrolle g\u00f6revlendirilmi\u015f memurlar\u0131nca yap\u0131lan tespitlerde ve i\u015fyerinde tutulan tutanaklarda i\u015fveren haz\u0131r de\u011filse i\u015fveren vekili muhatap tutulacak.<\/span>
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GE\u00c7\u0130C\u0130 \u0130\u015e \u0130L\u0130\u015eK\u0130S\u0130<\/strong><\/span>
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SGK ve \u0130\u015f Kanunu\u2019nda tan\u0131mlanan ge\u00e7ici i\u015f ili\u015fkisi kurulan i\u015fverenin, SGK a\u00e7\u0131s\u0131ndan \u00f6ng\u00f6r\u00fclen y\u00fck\u00fcml\u00fcl\u00fcklerinden dolay\u0131 i\u015fveren ile birlikte m\u00fc\u015ftereken ve m\u00fcteselsilen sorumlu oldu\u011fu h\u00fckme ba\u011fland\u0131. Sigortal\u0131y\u0131 ge\u00e7ici i\u015f ili\u015fkisi \u00e7er\u00e7evesinde devralan i\u015fverenin, m\u00fc\u015ftereken ve m\u00fcteselsilen sorumlu oldu\u011fu y\u00fck\u00fcml\u00fcl\u00fcklerini sigortal\u0131y\u0131 devrald\u0131\u011f\u0131 i\u015fverenle yapm\u0131\u015f oldu\u011fu s\u00f6zle\u015fmeyi SGK\u2019ya ibraz etmesi kayd\u0131yla kendisine verilecek numara ile sigortal\u0131y\u0131 devrald\u0131\u011f\u0131 i\u015fverene ait i\u015fyeri dosyas\u0131 \u00fczerinden yerine getirebilece\u011fi \u00f6ng\u00f6r\u00fcld\u00fc.<\/span>
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\u0130\u015f\u00e7isini ge\u00e7ici i\u015f ili\u015fkisi \u00e7er\u00e7evesinde ba\u015fka bir i\u015fverene devreden i\u015fverenin SGK Kanunu\u2019ndan do\u011fan y\u00fck\u00fcml\u00fcl\u00fcklerini yerine getirmemesi, SGK mevzuat\u0131 kar\u015f\u0131s\u0131nda ge\u00e7ici i\u015f ili\u015fkisine istinaden i\u015f\u00e7i \u00e7al\u0131\u015ft\u0131ran i\u015fverenin de (devralan) SGK Kanunu\u2019ndan do\u011fan y\u00fck\u00fcml\u00fcl\u00fcklerden dolay\u0131 m\u00fc\u015ftereken ve m\u00fcteselsilen sorumlulu\u011funun bulundu\u011fu dikkate al\u0131narak, i\u015f\u00e7iyi devralan i\u015fverence m\u00fcracaat edilmesi halinde i\u015f\u00e7iyi devralan i\u015fveren ad\u0131na i\u015fyeri dosyas\u0131 a\u00e7\u0131lmaz. T\u0131pk\u0131 alt i\u015fverende oldu\u011fu gibi as\u0131l i\u015fverenin i\u015fyeri dosyas\u0131 \u00fczerinden verilecek numara ile y\u00fck\u00fcml\u00fcl\u00fckleri yerine getirmesi sa\u011flan\u0131r. <\/span>
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B\u0130RDEN \u00c7OK VEK\u00c2LET M\u00dcMK\u00dcN<\/strong><\/span>
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\u0130\u015fverenin ayn\u0131 anda birden \u00e7ok ki\u015fiye \u00e7e\u015fitli konularda vek\u00e2let vermesi m\u00fcmk\u00fcn. Vek\u00e2let verilen bu ki\u015filerden biri i\u015fveren vekili olarak atanabilece\u011fi gibi bu ki\u015filer d\u0131\u015f\u0131nda ba\u015fka bir ki\u015finin de i\u015fveren vekili olarak g\u00f6revlendirilmesi m\u00fcmk\u00fcn. \u0130\u015fverenin herhangi bir i\u015fi kendi ad\u0131na yerine getirmesi i\u00e7in vek\u00e2letle yetkilendirdi\u011fi her ki\u015fi i\u015fveren vekili olarak addedilemez. \u0130\u015fveren vekiline i\u015fveren taraf\u0131ndan verilen temsil yetkisi; i\u015fin, i\u015fyerinin ve i\u015fletmenin y\u00f6netiminde g\u00f6rev almay\u0131 kapsamal\u0131. Y\u00f6netimde bir g\u00f6rev verilmemi\u015f ise salt temsil yetkisi verilen ki\u015filer i\u015fveren vekili olarak kabul edilemez. \u00d6rne\u011fin; bir i\u015f\u00e7isine, muhasebecisine ya da herhangi bir ki\u015fiye sadece bankadan para \u00e7ekme, e-sigorta kullan\u0131c\u0131 kodu ve \u015fifresi alma ve kullanma veya noterde i\u015flem yapma vb. verilen vek\u00e2letname, tek ba\u015f\u0131na o ki\u015fiyi \u2018i\u015fveren vekili\u2019 yapamayacak.<\/span>
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Ger\u00e7ek veya t\u00fczel ki\u015fi bir i\u015fverenin ayn\u0131 vergi\/T.C. numaras\u0131 ad\u0131 alt\u0131nda SGK kapsam\u0131nda birden fazla i\u015fyeri bulunmas\u0131 halinde her bir i\u015fyerinin sorumlusu i\u015fveren vekili kabul edilemez. \u0130\u015fveren vekili, i\u015fveren ad\u0131na ve hesab\u0131na, i\u015fin veya g\u00f6r\u00fclen hizmetin b\u00fct\u00fcn\u00fcn\u00fcn y\u00f6netim g\u00f6revini yapan kimse oldu\u011fundan, i\u015fveren ad\u0131na tescilli b\u00fct\u00fcn i\u015fyerlerinden sorumlu olan ki\u015fi olarak kabul edilecek. \u00d6rne\u011fin (X) bankas\u0131n\u0131n T\u00fcrkiye genelindeki ayr\u0131 tescil edilmi\u015f her \u015fubesinin m\u00fcd\u00fcr\u00fc i\u015fveren vekili olmay\u0131p,<\/span>
(X) bankas\u0131n\u0131n y\u00f6netim kurulunca i\u015fveren vekili olarak yetkilendirilmi\u015f ki\u015fisi, yetkilendirilen ki\u015fi yoksa genel m\u00fcd\u00fcr\u00fc veya y\u00f6netim kurulu ba\u015fkan\u0131 i\u015fveren vekili olarak kabul edilecek.<\/span>
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